Preheat the oven to 350°F (175°C) and line a 12-cup cupcake pan with liners.
In a bowl, mix together the milk and lemon juice. Let it sit for 5 minutes, then add castor sugar, light brown sugar, oil, and vanilla extract. Stir until the sugar is almost dissolved.
Combine all the dry ingredients (flour, cocoa powder, baking soda, baking powder, salt) & mix until combined.
Gradually add the dry ingredients to the wet ingredients and mix until fully combined.
Add boiling water or freshly brewed coffee and mix until combined.
Fill each cupcake liner about 3/4 of the way with the batter.
Bake in the preheated oven for 13-15 minutes or until the cupcakes are firm to the touch and a toothpick inserted into the center comes out clean.